The Government of the Republic of Srpska adopted at the 119th session held on April 28, 2021 the Decree on Allocation of Funds for Remediation of the Consequences of the Coronavirus Pandemic for March 2021 (Official Gazette of the Republic of Srpska, No. 39/21), which regulates the users of funds for providing direct support of the Compensation Fund of the Republic of Srpska, conditions for allocating funds, as well as other issues relevant to exercising the right to allocation of funds for the remediation of the consequences of the coronavirus virus pandemic for March 2021.
The right to funds has a business entity or entrepreneur who has a registered office in the Republic of Srpska and who performs activities that were prohibited by the conclusions of the Republic Emergency Situations Headquarters for a period longer than five days, starting from March 4, 2021.
In addition to these conditions, a business entity or entrepreneur operating within the shopping center is obliged to meet an additional condition which implies that in the period from March 26 to March 29, 2021, there was no recorded turnover through the fiscal register.
Funds are granted to a business entity or entrepreneur for each employee who was registered on March 31, 2021 in the Unified system of registration, control and collection of full-time contributions, in accordance with the submitted tax return of personal income tax and contributions for March 2021. Business entities and entrepreneurs whose work was banned for a period longer than five and shorter than 15 days, funds per employee are approved in the amount representing the sum of the reported tax and contribution to personal income of workers for March 2021, in accordance with regulations regulating the contributions and income tax.
Business entities and entrepreneurs who, based on the conclusions of the Republic Emergency Situations Headquarters, were completely banned from performing activities for a period longer than 15 days continuously, starting from March 4, 2021, funds per employee are approved in the amount representing the sum of his reported salaries, taxes and contributions payable on that salary for March 2021.
The procedure for allocating funds is carried out by the competent ministry in whose scope of work are the activities of the business entity or entrepreneur.